Commissioner of Central Excise and Customs, Aurangabad Vs. Ceat Ltd., Mumbai - Court Judgment |
| SooperKanoon Citation | sooperkanoon.com/644592 |
| Subject | Excise |
| Court | Supreme Court of India |
| Decided On | Feb-17-2005 |
| Case Number | Civil Appeal No. 2015 of 2002 |
| Judge | S.N. Variava,; AR. Lakshmanan and; S.H. Kapadia, JJ. |
| Reported in | 2005(98)ECC843; JT2005(2)SC357; (2005)3SCC37 |
| Appellant | Commissioner of Central Excise and Customs, Aurangabad |
| Respondent | Ceat Ltd., Mumbai |
| Appellant Advocate | R. Mohan, Additional Solicitor General,; Rajiv Dutta, Sr. Adv.,; |
| Respondent Advocate | Ravinder Narain, ; Sonu Bhatnagar, ; Ajay Aggarwal and ; |
| Cases Referred | Commissioner of Central Excise v. M.R.F. Ltd.
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Excerpt:
excise - dipped tyre cord - appeal filed by department allowed in view of reasons given in case of commissioner of central excise v. m.r.f. ltd. - impugned judgment of tribunal and commissioner set aside and matter remitted back to commissioner, mumbai for decision afresh - - the impugned judgments and orders of the tribunal as well as of the commissioner are set aside;s.h. kapadia, j.1. for the reasons given in our decision in commissioner of central excise v. m.r.f. ltd. reported in : 2005(180)elt145(sc) both these civil appeals filed by the department relating to dipped tyre cord fabric are allowed; the impugned judgments and orders of the tribunal as well as of the commissioner are set aside; and these appeals are remitted to the commissioner, mumbai, for a fresh disposal in accordance with law. all contentions on both sides are kept open.2. in the facts and circumstances of this case, there will be no order as to costs.
Judgment:S.H. Kapadia, J.
1. For the reasons given in our decision in Commissioner of Central Excise v. M.R.F. Ltd. reported in : 2005(180)ELT145(SC) both these Civil Appeals filed by the department relating to Dipped Tyre Cord Fabric are allowed; the impugned judgments and orders of the Tribunal as well as of the Commissioner are set aside; and these appeals are remitted to the Commissioner, Mumbai, for a fresh disposal in accordance with law. All contentions on both sides are kept open.
2. In the facts and circumstances of this case, there will be no order as to costs.